JUDGMENT Devendra Kumar Upadhyaya, J. The petitioner claims that on 23 March 2013, he had taken due steps for surrendering the registration certificate of his vehicle before the Taxation Officer by filling in Part-1 Form 'F' of the U.P. Motor Vehicles Taxation Rules, 199811. 2. A Division Bench of this Court in Smt. Shaheen Khan Vs. State of U.P. & Ors.2, construing the provisions of Rule 22 of the Rules of 1998 held as follows: "The legislature has confined the applicability of Sub Rule (9) subject to the limitation containing Sub Rule (4). Accordingly the provision containing Clause (9) should not be read in isolation. If we read it jointly along with Sub Rule (4), then it means that the application be moved within the calendar period subject to rider of three months, the Taxation Officer shall be entitled to take decision and beyond the period of three months, it is the Regional Transport Authority who shall pass appropriate order on the application moved by a vehicle owner. It shall be obligatory on the part of Taxation Officer that in case the application is moved for surrender of a vehicle beyond the period of three months then it must be forwarded to Regional Transport Officer along with his or her comment, expeditiously. The same shall be adjudicated within the period of three months by the R.T.O. It shall be obligatory on the part of the Taxation Officer to forward such application to Regional Transport Officer. By not forwarding the application of a vehicle owner, the Taxation Officer shall be deemed to have committed misconduct and may suffer serious consequences." 3. The grievance of the petitioner is that the Taxation Officer, in the present case, is not forwarding the application of the petitioner to the Regional Transport Officer who is the competent authority within the meaning of Rule 22(4) since the period of three months has been exceeded for surrender of the vehicle. 4. Having regard to the law laid down by the Division Bench in the judgment noted above, we direct that the Taxation Officer, respondent no.3 to forward the application submitted by the petitioner together with his comments to the second respondent, namely the Regional Transport Officer, Faizabad within a period of two weeks of the receipt of a certified copy of this order. Thereafter, the second respondent shall make a final determination in accordance with law. 5. Thereafter, the second respondent shall make a final determination in accordance with law. 5. We clarify that we have not expressed any opinion on the claim of the petitioner including on the question as to whether the registration certificate of the vehicle was validly surrendered and whether the petitioner is able to establish that the vehicle was not being plied during the relevant period. The petitioner may, in the meantime, move the second respondent for necessary directions in regard to the pending demands. The petition is, accordingly, disposed of. There shall be no order as to costs.